<![CDATA[This study to analyze the effect of Taxpayer Knowledge, Taxpayer Awareness, and Tax Sanctions on Individual Taxpayers’ Annual Tax Return (SPT) Reporting Compliance. A quantitative approach was employed using a survey method with questionnaires distributed to individual taxpayers. Data were analyzed using validity and reliability tests, descriptive analysis, t-tests, F-test, and coefficient of determination analysis with SPSS. The results show that Taxpayer Knowledge, Taxpayer Awareness, and Tax Sanctions each have a positive and significant effect on Annual Tax Return Reporting Compliance. Simultaneously, the three variables significantly influence taxpayer compliance. The coefficient of determination (R²) value of 0.786 indicates that 78.6% of the variation in taxpayer compliance is explained by these variables, while the remaining 21.4% is influenced by other factors outside this study. Among the independent variables, Taxpayer Awareness has the strongest influence on compliance. The findings suggest that improving taxpayer knowledge, awareness, and the implementation of tax sanctions can enhance compliance in fulfilling tax obligations]]>
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